(a) The Office of Finance reports to IRS on payments made to certain contractors for services performed and to lessors for providing space in buildings. This is required by 26 U.S.C. 6041 and 6041A and implemented in 26 CFR. To assist Finance, you must indicate on obligating documents you send them (e.g., purchase, delivery, or task orders; contracts; the GSA Form R-620 for leases; or certified invoices) all the following information:
(1) Contractor’s organizational structure (e.g. corporation, partnership).
(2) Contractor’s taxpayer identification number (TIN).
(b) Make reports required by 26 U.S.C. 6050M through the FPDS.
